                                 CODE OF VIRGINIA

REGIONAL CIGARETTE TAX BOARDS (§ 58.1-3832.1)

A. As used in this section:
			&#8220;Member locality&#8221; means a locality that elects to become a member
of a regional cigarette tax board and have its local cigarette tax administered
by the board.
			&#8220;Region&#8221; means the group of localities for which the regional
cigarette tax board administers local cigarette taxes.
			&#8220;Regional cigarette tax board&#8221; means a board established by a
group of at least six member localities pursuant to their powers under this
article, Chapter 13 (&#xA7; 15.2-1300 et seq.) of Title 15.2, and the Regional
Cooperation Act (&#xA7; 15.2-4200 et seq.), with the purpose of administering
local cigarette taxes on a regional basis subject to the provisions of this
section.

B. A regional cigarette tax board shall have the following duties:

   1. Providing for the use of a uniform meter impression or stamp as evidence of
   payment of any local cigarette tax within the region.

   2. Entering into an arrangement, on behalf of or in cooperation with its
   member localities, with the Department pursuant to the provisions of
   subsection A of &#xA7; 58.1-3830, for the use of a dual die or stamp as
   evidence of payment of any applicable local and state tax.

   3. Providing a single point of contact for a stamping agent authorized under
   this article or Chapter 10 (&#xA7; 58.1-1000) to remit local cigarette taxes
   due to any member locality.

   4. Providing a discount to a stamping agent as compensation for accounting for
   the tax due under this article. The discount shall be in the amount of two
   percent of the tax otherwise due.

   5. Distributing any local cigarette taxes collected by the board to the
   appropriate member locality.

   6. Enforcing all local cigarette tax ordinances within the region.

   7. Promoting uniformity of cigarette tax ordinances among its member
   localities.

   8. To the extent possible, encouraging uniformity of cigarette tax rates among
   its member localities.

   9. Allowing persons with unsold inventory subject to tax increase to pay such
   increase by filing a return consistent with the provisions of subsection D of
   &#xA7; 58.1-3830.

   10. Accomplishing any other purpose that helps promote the uniform
   administration of local cigarette taxes throughout the region.

HISTORY: 2021, Sp. Sess. I, c. 61; 2022, cc. 223, 224.